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Issue: Vol 167, Issue 4288

Issue: Vol 167, Issue 4288

17 Jan 2011

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IN THIS ISSUE

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New programme expected to raise £600m over four years

But nearly half a million taxpayers face demands for 2007/08

No new ones to be introduced

Herts Photographic Bureau Ltd (TC868)

Red Apple Cleaning Management Ltd (TC860)

A divorcee (TC853)

Ann Godfrey (TC852)

Bonner and others v CRC, Upper Tribunal (Tax and Chancery Division)

Edited by John White ACII; £78

Meeting of Worshipful Company of Tax Advisers

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

Third slide

Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

MOST POPULAR

This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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